AUBSP Description

CBEC extends the last date of e-filing of Service Tax Return (ST3) for Third Quarter

How and when pay Service Tax. Due date for filing ST3 Return. CBEC entered MoUs with CA, CS and CMA Institute for CFCs.

Certified Facilitation Centres (CFCs)
As we know that Service TaxPayers have to pay their service tax on all services except those mentioned either in the Negative List or in the Mega Exemption vide Notification No. 12/2012-ST dated 17.03.2012.

Accordingly, from 1st July, 2012 after implementation of the Negative List concept in Service Tax by Central Government (CG) vide Notification No. 19/2012-ST dated 05.06.2012, the return filing cycle of six months (April-September, 2012) has been spilt into quarterly service tax return filing.

As we know that in exercise of the powers conferred by rule 7(4) of the Service Tax Rules, 1994, the Central Board of Excise & Customs (CBEC) had extended the last date of submission of the New Service Tax Return Form ST-3 for the period from 1st July 2012 to 30th September 2012, from 15th April, 2013 to 30th April, 2013 vide Order No 2/2013 dated the 12th April, 2013.

Thus, today is the last day for submission of Service Tax Return (ST-3) for second quarter July-September, 2012 and Automation of Central Excise and Service Tax (ACES) has released the modified version of the Service Tax Return (ST3) for the period 1st July- 30th September, 2012.

Further, the CBEC extends the date of submission of the Form ST-3, for the period from 1st October 2012 to 31st March 2013, from 25th April, 2013 to 31st August, 2013 vide Order No 3/2013 dated the 23rd April, 2013.

The reason/ circumstances of a special nature behind this extension is clarified by CBEC that the Form ST-3, for the period from 1st October 2012 to 31st March 2013, is expected to be available on ACES around 31st of July, 2013.

You can also take the help of the ACES Certified Filing Centres (CFCs) which had been set up by eligible Members holding valid Certificates of Practice (COP) issued by their respective institute viz. the Institute of Chartered Accountants of India (ICAI), the Institute of Company Secretaries of India (ICSI) and the Institute of Cost Accountants of India (ICAI-Cost).

ICAI and CBEC entered into a Memorandum of Understanding (MoU) dated 31st day of March, 2010 duly amended from time to time and it has extended till 31st March, 2013, unless renewed/ revised/cancelled earlier.

ICSI and CBEC entered into a Memorandum of Understanding dated 25th day of June, 2010 duly amended from time to time and it has further extended vide Supplementary MoU for a further period of two years w.e.f. 1st April, 2011 till 31st March, 2013, unless renewed/revised/cancelled earlier.

ICWAI and CBEC entered into a Memorandum of Understanding dated 13th day of April, 2010 duly amended from time to time and it has further extended vide Supplementary MoU for a further period of two years w.e.f. 1st April, 2011 till 31st March,2013, unless renewed/revised/cancelled earlier.

Did You Know: The numbers of CFCs registered with ACES are CA-926, CS-99 and CW-87 i.e. total=1112.

However, you may check all the details like Institute Membership Number, ACES Registration Number, CFC Name, Address, District, State, Telephone Number, and Mobile Number of all registered Certified Filing Centres who works in ACES on behalf of Central Excise and Service Tax assesse.

Click on respective link to check details of registered ACES CFCs



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